#!/usr/bin/perl

use warnings;
use strict;

my @files = find_files(shift);
foreach my $file (@files) {
    eval { process_file($file) };
    die "Could not process $file: $@" if $@;
}

sub find_files {
    ....
}

sub process_file {
    ....
}

##</code><code>##

package My::FileProcessor;

use strict;
use warnings;

use base 'Exporter';
our @EXPORT_OK = qw(find_files process_file);


sub find_files {
    ....
}

sub process_file {
    ....
}

1;

##</code><code>##

#!/usr/bin/perl

use warnings;
use strict;

use My::FileProcessor qw(find_files process_file);

my @files = find_files(shift);
foreach my $file (@files) {
    eval { process_file($file) };
    die "Could not process $file: $@" if $@;
}